Measuring Tax Uncertainty in Czech Republic
| Autoři | |
|---|---|
| Rok publikování | 2019 |
| Druh | Článek ve sborníku |
| Konference | Proceedings of the International Scientific Conference ECONOMIC AND SOCIAL POLICY: Economic and Social Challenges for European Economy |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | http://www.narodacek.cz/wp-content/uploads/2019/12/Proceedings-of-the-International-Scientific-Conference_2019-345-358.pdf |
| Klíčová slova | Tax Uncertainty; Economic Growth; Czech Republic; World Tax Index |
| Popis | Tax policy could be a huge impact on the real economy. There have been several studies that focus on its impact on economic growth. Most economists believe that the effect of taxes is negative. There is a strong reason to assume that the more uncertain the tax system the smaller the economic growth. However, the big question is, how to measure the tax uncertainty? There is no simple methodical procedure of the measurement. Hence the main aim of the paper is to propose a method to measure the tax uncertainty. We look at the problem from a legal perspective. Our focus is on the Czech Republic from 2004 to 2016. We follow changes of the tax acts. We sum all sections changes within the particular tax act in particular year. Then we use WTI weights to construct a weighted average of tax acts changes. This proposed approach is simple and gives us good insight. From the analyse of the tax uncertainty in the Czech Republic, it stems that it is declining over the examined time. |
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